THE CONSERVATISM PRINCIPLE IN MODERN FINANCIAL REPORTING
نویسندگان
چکیده
Various studies point out that the principle of conservatism (prudence) has been too long in field accounting, which makes it almost irreplaceable. However, development accounting is line with constant expansion circle stakeholders who impose new requirements regarding information on sources income, destination expenditures and calculation periodic results. This inevitably leads to changes financial reporting, aimed primarily at applying fair value concept.
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ژورنال
عنوان ژورنال: Facta Universitatis. Series: Economics and Organization
سال: 2021
ISSN: ['0354-4699', '2406-050X']
DOI: https://doi.org/10.22190/fueo200723027a